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| Author: | Seifert, D.L. (et al.) |
| Title: | The influence of organizational justice on accountant whistleblowing |
| Journal: | Accounting, Organizations and Society
2010 : OCT, VOL. 35:7, p. 707-717 |
| Index terms: | management accounting accountants auditors whistleblowing theories |
| Freeterms: | organizational justice |
| Language: | eng |
| Abstract: | This study applies the theory of organizational justice to the design of whistleblowing (henceforth as: whblg.) policies and procedures. As a pro-social behaviour, employee whblg. is proposed to be likely to increase when organizational whblg. procedures, outcomes, and related exchanges with superiours are seen as fair. The hypotheses are tested through an experiment including nearly 450 internal auditors and management accountants. It is indicated that whblg. policies and mechanisms incorporating higher levels of procedural justice, distributive justice, and interactional justice are perceived to increase the likelihood that an organizational accountant would internally report financial statement fraud. |
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